(3)The [[Joint Commissioner] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ][(Appeals)] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ][or, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] shall fix a day and place for the hearing of the appeal and may, from time to time, adjourn the hearing.[(3-A) If the valuation of any asset is objected to in an appeal under clause (a) of sub-section (1) ] [Inserted by Act 45 of 1972, Section 11 (w.e.f. 1.1.1973). ][or of sub-section (1-A)] [Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).][, the ] [Inserted by Act 45 of 1972, Section 11 (w.e.f. 1.1.1973). ][[Joint Commissioner] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ][(Appeals)] [Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988). ] [or, as the case may be, the Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 39 and ScheduleV (w.e.f. 10.7.1978).] [shall-(a)in a case where such valuation has been made by a Valuation Officer under section 16-A, give such Valuation Officer an opportunity of being heard;(b)in any other case, on a request being made in this behalf by the ] [Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).][give an opportunity of being heard to any Valuation Officer nominated for the purpose by the ] [Inserted by Act 45 of 1972, Section 11 (w.e.f. 1.1.1973). ][Assessing Officer] [ Substituted by Act 4 of 1988, Section 127, for " Appellate Assistant Commissioner" (w.e.f. 1.4.1988).].
